When reconciling cash, which of the following is not a type of incoming credit?

When reconciling cash, incoming credits to a bank account represent money being added to the account. The key point here is understanding the nature of each option in terms of being a direct source of funds contributing to the bank balance.

Interest earned is a credit that represents the bank's payment to the account holder for keeping money in the bank. Funds wired into the account are also credits, as they reflect money being transferred directly into the account from another institution or individual. Notes collected by the bank means that the bank has received payment on a promissory note and credited that amount to the account holder's balance.

However, bank errors do not fall under the category of incoming credits from transactions or deposits. Instead, bank errors are typically discrepancies that arise from the bank's side, whether they involve incorrect postings or accounting mistakes made by the bank. Although these errors may lead to adjustments in the account balance, they do not represent incoming funds deposited into the account by the account holder or through other transaction types. Therefore, bank errors are distinct from credits that reflect actual new money entering the account.